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VRTMENT OF COMMERCE AND LABOR 
WJREAU OF nSHERIES 



FISCAL REGULATIONS 

governing 

Employments in the Field 



ESeative Febtuaiy 1, 1910 




WASHINGTON 

Government Printing Office 

1910 







aass sLHJjL. 

Book . A^/ . 
■; 3 1 



DEPARTMENT OF COMMERCE AND LABOR 
BUREAU OF FISHERIES 



FISCAL REGULATIONS 

governing 

Employments in the Field 



Effective February I, 1910 




WASHINGTON 

Government Printing Office 

1910 



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February 1, 1910. 
The following regulations are hereby promulgated for 
the guidance of officers and employees properly authorized 
to perform field service under the Bureau of Fisheries. 

Geo. M. Bowers, 
Commissioner of Fisheries. 
Approved : 

Benj. S. Cable, 
Acting Secretary. 

(3) 



FISCAL REGULATIONS 

GOVERNING EMPLOYMENTS IN THE FIELD. 



1. Expense accounts not prepared on voucher 
blanks in conformity with these instructions will 
be returned for correction, as the Comptroller of 
the Treasury holds that accounts of field employees 
can not be altered in any particular in the admin- 
istrative office. 

2. Each employee engaged in field work will be fur- 
nished a copy of these regulations, telegraph identification 
cards, stationery, and the following-described ' printed 
forms: government requests for transportation, vouchers 
of the kinds required, subvouchers, and, if necessary, 
government bills of lading and reports of temporary labor 
employed. Further supplies may be obtained by making 
requisition on the Bureau of Fisheries. 

The instructions printed on these blanks are to be care- 
fully followed. 

3. Every employee acting under travel orders or 
engaged in the field service of the Bureau of Fish- 
eries is required to keep himself provided with funds 
sufficient for all of his current expenses. If loss of 
time results from lack of funds, such time will be 
charged to the annual leave of the employee, or 
deducted from his salary, and no subsistence charge 
will be allowed therefor. 

4. Every employee must keep a memorandum of ex- 
penditures, noting each item at the time the expense is 
incurred, together with the date. 

(5) 



6 

5. At the termination of the term of service of an em- 
ployee, unused government requests for transportation, 
telegraph identification cards, bills of lading, and all gov- 
ernment property in his possession must be accounted for 
to the Bureau before his final voucher will be approved 
for settlement. 

TRAVELING EXPENSES. 

6. All travel should be by the shortest practicable route 
and without any unusual or unnecessary delay. 

Proper and legitimate traveling expenses are those 
"usual and essential" to the comfort of travelers, and in- 
clude the following: 

7. Fares upon railroads, steamboats, stages, or 
other usual means of transportation. — Charges for 
fares on steamboats should show whether meals and berth 
are Included. The purchase of mileage books, commuta- 
tion tickets, or the acceptance of rebates, in any form, on 
fares is prohibited, but through, limited, or round-trip 
tickets must be procured whenever possible and when not 
used the reason must be stated. 

8. Government requests for transportation must be used 
where the cost of transportation involved is more than two 
dollars, and, when used, that fact should be indicated in 
the account, as shown in sample account, with the date 
of issue. If it is impracticable in any case to use such 
requests, the reasons must be stated. The number of the 
travel order must be entered on the face of the request. 

9. The coupon of the government request for transpor- 
tation properly filled out, including the number of the 
travel order, or, if not numbered, the date of such order, is 
to be forwarded, after the completion of the journey for 
which the transportation was furnished, to the Bureau of 
Fisheries, and when a request is issued for sleeping-car or 
parlor-car • accommodations the conductor's checks for 
berths or seate are to be forwarded with the coupon. 



10. Travel on limited trains requiring extra fares will not 
be allowed except when absolutely necessary. In this 
case and when unusual routes or expensive means of trans- 
portation are charged for, an explanatory statement setting 
forth the necessity for the expenses must accompany the 
account, and, if approved by the Commissioner of Fish- 
eries, such charges will be allowed. The route of an em- 
ployee should be carefully arranged to avoid duplication 
in travel. 

11. Points between which travel is performed must be 
indicated in the account. Junction points must also be 
shown. 

12. Payment of fares to conductors of trains must be 
shown by subvouchers, and if the omission to purchase 
tickets is not satisfactorily explained the extra cost will not 
be allowed. 

Unused coupons of railroad tickets must be forwarded 
to the Bureau for redemption. 

13. Sleeping-car fares (one double berth), fares for 
parlor-car seats on trains, and for customary state- 
room accommodations on boats. — Passengers' coupons 
issued as receipts for berths in sleeping cars and seats in 
parlor cars must accompany the account as subvouchers 
when paid for in cash instead of with government requests 
for transportation. 

14. Porter fee not exceeding 25 cents on each sleeping 
or parlor car. If one car is used for an extended period, 
a fee of 25 cents will be allowed for each 24 hours or frac- 
tion thereof. Tips generally will not be allowed. Bag- 
gage porters' fees will be allowed where the performance 
of service is shown. 

15. Street-car fares, etc., between depots and hotels 
and other necessary points; and transferring and 
checking baggage at depots. — Charges for street-car 
fares should show points between which travel is made. 
Charges for personal transfer and baggage will be closely 

19405—10 2 



8 

scrutinized, and if regarded excessive, as compared with 
the charges of other employees engaged in similar work, an 
explanation will be required. Charges for omnibus, trans- 
fer coach, or cab will not be allowed if street-railway cars 
were available. All such expenses should be fully 
explained. 

16. Reasonable hotel accommodations. — Hotel 
charges if invohdng lodging must be supported by sub- 
vouchers showing the regular per diem rate for lodging, 
for board, or for both, as the case may be, together with the 
times between which- the same were furinshed. Charges 
for meals and lodging must be itemized on the sub voucher, 
e. g., "From supper July 3 to supper July 5, inclusive, 2^ 
days, at |2, $4.50." 

17. Meals must be designated in accounts as breakfast, 
dinner, and supper, and the places at which meals are 
taken must be stated, excepting those on dining cars, 
when they must be stated in the account as ''en route." 
Subvouchers are not required for detached meals. 

18. No allowance for board or subsistence will be made 
in case of avoidable detentions not required in the per- 
formance of duties designated in orders, 

19. No allowance will be made for expenses incurred for 
meals or lodging at the place where the employee resides. 

20. Bills for board and subsistence must be paid by the 
employee incurring the expense and not forwarded to the 
Bureau for settlement. 

21. Livery and other special transportation will be 
allowed when there are no regular means, such as railroads, 
steamboats, or stages; also when the use of same results in 
the saving of money. Subvouchers showing the neces- 
sity for the hire of such transportation are required. 

22. Feed and stabling of horses (subvouchers re- 
quired); ferriage and tolls. 

23. The employment of guides when absolutely nec- 
essary. Subvouchers showing the necessity for a guide 
are required. 



9 

24. Charges for local or long-distance telephone 
messages on public business will be allowed, provided 
a statement is furnished of the person and place com- 
municated with, the time occupied, and substance of the 
message. When long-distance telephone is used, a sub- 
voucher must be furnished when practicable, except 
where an automatic pay station has been used. In the 
latter case the account must contain a statement to that 
effect. 

MISCELLANEOUS EXPENSES. 

25. Labor or other assistance should be specifically 
authorized by the Commissioner of Fisheries before such 
employment is engaged. Such assistance should not be 
paid for by the field employee, but the account (voucher 
Form 433), covering same should be certified to in the 
usual manner and forwarded for settlement. Such ac- 
count should show when the service began and ended. 
If it is found that the payee will not wait for reimburse- 
ment in the regular manner, payment may be made, 
receipt therefor being taken on a sub voucher. Such item 
in the account must be accompanied by full explanation. 
In no case can assistance be employed in Washington. 

26. Miscellaneous supplies, repairs, and the like should 
have special authorization or they will not be allowed, 
and the estimated cost of such supplies or repairs should 
be submitted on requisition Form 762, before the purchase 
ia made. Such supplies should not be paid for by the 
employee, but the account (voucher Form 810), covering 
the same should be certified to in the prescribed man- 
ner and forwarded for settlement, unless the payee 
demand immediate payment, when the procedure may 
be followed as authorized in section 25. 

27. Articles of stationery, such as paper, pens, pen- 
holders, pencils, etc., should not be purchased. Such 
supplies should be obtained upon requisition on the 
Bdreau of Fisheries. 



10 

28. Freight and express.— Freight must always be 
shipped on government bills of lading and not paid for in 
cash. When goods are ordered the merchant or shipper 
should be supplied with a government bill of lading. 
Canceled bills of lading must be returned to the Bureau at 
once. 

29. Prepaid express receipts presented as sub vouchers 
must show weight, rate, and the rate for advance charges. 

30. Telegrams. — All employees will be furnished with 
telegraph identification cards of both the Postal Telegraph- 
Cable Company and the Western Union Telegraph Com- 
pany, which should be used in all cases where telegrams 
are sent on official business. T\Tien these cards are used 
no payment at time of sending or receiving telegrams 
should be made. TMiere the employees of telegraph 
companies refuse to recognize telegraph identification 
cards, the tolls should be paid and a copy of the telegram, 
properly receipted for the amount paid, attached to the 
account to support the charge, and a statement made that 
telegraph identification cards were not recognized. 

31. The telegraph should be resorted to as a means of 
communication only in cases of emergency, or when espe- 
cially instructed to use that means of communication. If 
this rule is violated, the cost of the telegram will be charged 
against the employee responsible for sending the message. 

32. In preparing telegrams care should be observed that 
all unnecessary words, initials, and figures in the address 
and body, and also in the signature thereof, are omitted. 

33. Expenses for telegrams relating to leave of absence, 
payment of salary and accounts, or any other matter of a 
personal nature, will not be allowed, and such telegrams 
must not be sent to the Bureau "collect." 

' '34. Payments for telegrams can be made only at the 
rates shown in schedule prescribed by the Postmaster- 
General indicated in the following table. If for any rea- 
son a message can be transmitted cheaper at commercial 
rates, those rates should be used. 



11 



Government Rates for Twenty Words and Multi- 
ples OF Twenty, Together with Tolls for Addi- 
tional Words. 



Words. 



Day messages when rate is- 



20 
cents. 



25 
cents. 



30 


35 


cents. 


cents. 


SO. 30 


SO. 35 


.60 


.70 


.90 


1.05 


1.20 


1.40 


L50 


1.75 


3.00 


3.50 


4.50 


5.25 


6.00 


7.00 


7.50 


8.75 


.02 


.02 


.03 


.04 


.05 


.05 


.06 


.07 


.08 


.09 


.09 


.11 


.11 


.12 


.12 


.14 


.14 


.16 


.15 


.18 


.17 


.19 


.18 


.21 


.20 


.23 


.21 


.25 


.23 


.26 


.24 


.28 


.26 


.30 


.27 


.32 


.29 


.33 



40 
cents. 



Night mes- 
sages when 
day rate is- 



20, 25, 

or 30 

cents 

night 

rate is- 



35 or 40 
cents 
night 

rate is— 



20 words 

40 words 

60 words 

80 words 

100 words 

200 words 

300 words 

400 words 

500 words 

Additional words. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 



SO. 20 

.40 

.60 

.80 

1.00 

2.00 



.01 
.02 
,03 
.04 
.05 
.06 
.07 
.08 
.09 
.10 
.11 
.12 
.13 
.14 
.15 
.16 
.17 
.18 
.19 



$0.25 
.50 
.75 
1.00 
1.25 
2.50 
3.75 
5.00 
0.25 



.01 
.03 
.04 
.05 



$0.40 
.80 
1.20 
1.60 
2.00 
4.00 
6.00 
8.00 

10.00 



.02 
.04 
.06 
.08 
.10 
.12 
.14 
.16 
.18 
.20 
,22 
.24 
.26 
.28 
.30 
.32 
.34 
.36 
.38 



$0.15 

.35 

.55 

.75 

.95 

1.95 

2.95 

3.95. 

4.95 



$0.25 

.45 

.65 

.85 

,1.05 

2.05 

3.05 

4.05 

5.05 



Note.— When the message contains less than 20 words charge is made 
for 20 words. 



12 



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16 

35. Words to be counted and charged for.— In a 
prepaid message the under-mentioned words will be 
counted and charged for, viz: 

The address and signature. 

All words in an extra date. 

In the check, the words "Deliver and report charges," 
''Collect delivery charges," ''Report delivery," and 
"Repeat back." 

In collect messages the word "collect" in the check will 
be counted but will not be charged for. 

When a message bears two or more addresses, and de- 
livery is to be made to each address, it will be charged for 
as. two or more messages, as the case may be. A message 
addressed, for example, to "W. Brown, 197 Broadway, 
and B. Wells, 60 Exchange Place, N. Y.," or a message ad- 
dressed, for example, to "W. Brown and B. Wells, 197 
Broadway," will in each case be charged for as two mes- 
sages. A message addressed to "J. B. Jackson and S. B. 
Smith, Senate Chamber, Washington, D. C," will be 
charged for as two messages. The additional address 
will not be considered as extra words. 

In counting a message, dictionary words, initial letters, 
surnames of persons, names of cities, towns, villages, 
States or Territories, or names of the Canadian provinces, 
will be counted and charged for each as one word. The 
abbreviations for the names of cities, towns, villages. 
States, Territories, and Provinces will be counted and 
charged for the same as if written in full. In names of 
countries or counties all the words will be counted and 
charged for. 

Abbreviations of weights and measures in common use 
will be counted each as a word . 

■ -To prevent liability to error and reduce cost, numbers 
and amounts should be written in words. 

In ordinal numbers the affixes st., d., nd., rd., and th. 
will each be counted as one word. 



17 



All groups of letters, whether pronounceable or not, 
when such groups are not dictionary words and are not 
combinations of dictionary words, will in domestic mes- 
sages be counted at the rate of five letters or fractions of 
five letters to the word. Figures, decimal points, and 
bars of division will be counted, each separately, as one 
word. 

The following example will illustrate the application of 
these rules: 



Van Dome 1 word 

McGregor 1 

O'Connor 1 

DeWitt 1 

Brown, jr 2 

New York (or N. Y.) 1 

New York State 2 

Nova Scotia (or N. S.).... 1 

St. Louis 1 

East St. Louis 1 

North Carolina 1 

Queen Ann Countj' 3 

New Mexico 1 

District of Columbia (or 

D.C.) 1 

North America 2 

44.42 5 

42B618 6 

74f 5 

No. 185 22dst 8 

10 000 000 8 

Ten millions 2 

3d (or 3rd) 2 



10th... 
Lbs.. 
Cwt.. 
Ilhds. 



3 word 
1 " 
1 " 
1 " 



Amaurecis 2 

Adbantia 2 

Chancin 2 

Interavis 2 

ByxtrmQO ,. 8 

X j-f 194sm 8 

All-right or alright 2 

EXCEPTIONS. 

A.M 

P.M 

F. O. B. (or fob) 

C. O. D. (or cod) 

C. I. F. orC. F.I. (orcifor 

cfi) 

O.K 

C. A. F. (orcaf) 

Percent 



PREPARATION OP ACCOUNTS. 



See paragraphs 7, 17, 20, 24, 25, 26. 

36. Accounts for travel expenses are to be rendered on 
Form 847 and its corresponding attached memorandum; 
and for purchases of material on Form 810 and correspond- 
ing memorandum. Pay rolls covering the employment 
of. temporary labor are to be rendered on Form 433, in 



18 

duplicate, accompanied by report of temporary labor, 
Form 825, in triplicate. 

37. Accounts should be transmitted to tbe Bureau 
through the officer immediately in charge. Letters trans- 
mitting accounts are unnecessary. 

38. The address to which check is to be sent should 
always be indicated in the space provided for that purpose. 

39. Not more than one account a month (excepting for 
distribution work) is to be rendered, and it must include 
all expenses for that month. It may also include items 
suspended from accounts for previous months. 

40. Items suspended for explanation should be included 
as the last entry in the first regular monthly account 
submitted after the receipt of notice of suspension, and 
should be accompanied by the required explanation and 
all correspondence relating thereto. 

41. Where items of expense are omitted, the regula- 
tions of the Treasury Department will not permit their 
being included in a subsequent account. 

42. Accounts should be given an appropriate heading, 
stating the work engaged upon, and the points between 
which travel is performed, and be complete as to affidavits 
and the signatures to all certificates and other require- 
ments indicated on the blanks. 

43. Each account as submitted must have attached a 
memorandum, which should contain an exact transcript 
of all the items in the original. (See also par. 36.) No 
signatures should appear on this memorandum. 

44. It is preferred that accounts be typewritten and the 
memorandum be a carbon copy. If a typewriter is not 
available, black ink should be used. Aniline inks, such 
as purple, violet, red, etc., should not be used. Proper 
ink will be supplied by the Bureau. 

45. The -entries should follow each other according to 
the order in which the expenses were incurred with the 
date of each, and all accounts should be accurately added 
and the total for each page carried from the bottom of that 



19 

page to the top of the next succeeding page. The charges 
should be carried to the dollars and cents columns direct, 
so that two items will not appear on the same line. No 
entries should be made between the lines of the account. 

46. The entries must show briefly the character of the 
expense in each case, in addition to the reference to the 
sub voucher; e. g., "Conveyance Washington to Chain 
Bridge," "Supplies," "Hardware," "Board and lodging," 
etc. If the charge is for board and lodging, the period 
must be shown. The place where the expense is incurred 
must always be given. 

47. Travel accounts must show a complete itinerary. 
When transportation requests are used, the date of issue, 
points between which transportation is furnished, and 
the number of the request must be shown on the account. 
(See par. 8.) Free transportation must also be shown. 
When cash fare is paid, the initials of the road traveled 
must be given. 

48. Travel accounts must be accompanied by original 
travel orders or copies thereof except when orders bear serial 
numbers. When copies of orders are furnished, they must 
be certified as "true copies." If the order bears a serial 
number, the number is to be inserted in the account in 
the proper space. 

49. Every account and subvoucher must bear the signa- 
ture of the payee in his own handwriting, and his post- 
office address should be stated in the place indicated. 
The signature of the payee should correspond to the name 
of payee in every particular. 

50. All items must be supported by subvouchers, or 
a satisfactory reason given, except for railroad tickets 
purchased at offices, porters' fees, baggage transfers, de- 
tached meals, and jurat fees. See also paragraphs 12, 13, 
16, 17, 21, 22, 23, 24, 25, 29, and 30. 

51. Subvouchers should be numbered consecutively 
and entered in numerical order in the column prepared 
for the purpose in the account, and should be securely 



20 

attached to the account in numerical series. They must 
be complete as to dates, amounts, etc. 

52. Signatures by mark to subvouchers should be wit- 
nessed by some one other than the person rendering the 
account, and the witness's name should appear as such. 
When it is impossible to have signature by mark wit- 
nessed, the person rendering the account may act as 
witness, explaining why he did so. 

53. Subvouchers must be stated in the name of the per- 
son, firm, company, or corporation rendering the service. 
If a firm, the receipt to the sub voucher must be in the 
usual firm signature; if an incorporated or unincorporated 
company, the receipt must be in the corporate name, fol- 
owed by the autograph signature of the officer (with his 
title) authorized to receive moneys and receipt therefor. 
Where possible, subvouchers should be filled out by the 
payee. If that can not be done, the amount in figures 
should be written by the person signing the receipt. 

54. Erasures or alterations should be avoided, and when 
made should be certified to by the officer administering 
the oaths as having been made before final execution. 
The certificate should indicate the alteration or erasure 
made. 

55. Paragraph 3 of Treasury Department Circular No. 52 
of the year 1907 provides that all accounts claiming reim- 
bursement for actual necessary expenses incurred in the 
performance of official duty, or mileage where provided by 
law, shall be verified by affidavit. 

56. A clerk of a United States court, a United States 
commissioner, or an officer or employee in the executive 
service of the Government who is also a notary is not per- 
mitted to receive a fee from an employee for administer- 
ing an oath to an account, and a charge for such service 
will not be allowed to the employee. 

57. When an officer or employee of the department veri- 
fies a voucher by his oath, before a clerk of a United States 
court or a United States commissioner, the officer or em- 



21 



ployee making such oath should not pay the fee for such 
service. The Comptroller of the Treasury, in a decision 
dated July 31, 1906, held that such fees should be included 
in the accounts of clerks and commissioners and paid by 
the United States upon settling their accounts at the Treas- 
ury, as provided for by section 856, Revised Statutes. 

58. The official character of the officer administering the 
oath should be shown by the impress seal of his office or by 
the certificate of the proper official of the State or Territory 
in which the oath is administered, showing his authority to 
administer oaths. The jurat should always show the venue 
of a magistrate. 

59. Only one jurat fee will be allowed. The jurat fee is 
to be charged as the last item in the account, and must not 
exceed the legal rate. 

60. The legal fees which notaries public and justices of 
the peace of the various States and Territories are author- 
ized by law to charge for taking affidavits to accounts and 
affixing their seals thereto are set forth in the following 
table: 



State or Territory. 



Alabama 

Alaska: 

First district 

Second and third districts 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Indian Territory 

Iowa 

Kansas. 



Notaries 


Justices of 


public. 


the peace. 


$0.50 


$0.25 


.50 


.30 


.75 


.40 


.75 


.75 


.50 


.50 


.50 


.25 


.25 


.25 


.35 


.10 


.50 


.25 


.50 


.50 


.60 


.16 


.50 


.30 


.25 




.25 


.15 


.25 


.35 


.50 


.25 


.25 


.25 


.30 


.30 


.25 


.20 



22 



state or Territory. 



Notaries 
public. 



Justices of 
the peace. 



Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada • 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Except— 

City of Philadelphia 

Allegheny County 

Bedford, 'Berks, Blair, Cameron, Center, Clin 
ton, Columbia, Dauphin, Delaware, Fulton 
Lancaster, Lebanon, Luzerne, Lj'coming 
Montour, Northampton, Snyder, Somerset 
"Westmoreland, and Wyoming counties 

Erie, Schuylkill, and York counties 

Philippine Islands 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas. 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyominig 



$0.20 
.75 
.25 
.625 
.25 
.25 
.25 
.50 
.50 
.50 
.25 
.75 
.25 
.32 
.50 
.12 
.50 
.25 
.40 
.25 
1.00 
.25 

.375 
1.00 



,375 

, 3125 

,25 

,25 

,25 

,25 

,50 

,25 

,50 

,25 

,25 

,50 

,25 

,25 

,50 



61. It has been held by the Treasury Department that 
a sworn, affidavit will not be required for expense accounts 
in this department where those incurring the expenses — 

"are far removed from an officer authorized to administer 
oaths for general purposes, or where, by the making of such 



23 

affidavit, the disclosure of the fact of the presence of the 
government officer, agent, or employee at the particular 
place where such affidavit is taken will be detrimental to 
the public interests, or where, on account of the peculiar 
nature of the duties of the officer or employee, continuous 
travel is necessary without opportunity for stops at places 
where the appearance before an officer authorized to 
administer oaths is possible" — provided, however, that 
such expense account — "shall be certified on honor as cor- 
rect and accompanied by a statement of the conditions 
which make it impracticable to secure an affidavit. " 

61. All expense accounts not sworn to must contain spe- 
cific explanations of the reasons why the oath is omitted, 
and must be certified to on honor in the space provided 
for the affidavit. 

62. The following sample account has been printed to 
show the manner of preparation and to secure uniformity 
in entering the items of actual and necessary expenses. 
Being for the purpose of illustration only, it is not in- 
tended as an exhaustive enumeration of all proper expend- 
itures. 



24 



Date. 
1910. 


Bureau of Fisheries. 
Travel Order No. 99. 


Num- 
ber of 
trans- 
porta- 
tion re- 
quest. 


Sub- 
voucher 
num- 
ber. 


Amounts. 


Dolls. 


Cents. 


Jan. 1 


Pearl mussel investigation. 

Car fare, house to depot, Wash- 
ington, D. C... 








05 




Baggage transfer, house to de- 
pot, Washington, D. C 








35 




Transportation Washington 
to New York and ret., via. 
P. R. R 

SJeeping-car berth Washing- 
ton to New York (coupon 


999 


1 


10 

2 

1 


00 
00 




Supper on train 




00 


2 


Porter's fee, sleeping car 






25 




Car fare, depot to hotel, New 
York 








05 




Baggage transfer, depot to 
hotel, New York . . ... 








50 


3 


Telephone message to A. C. 
Co., making appointment 
with manager, 4 minutes 








10 


4 


Woodward Hotel, board and 
lodging, b. Jan. 2 to s. Jan. 4, 
inclusive, 2i days @ $2 per 
day 




2 


5 


50 




R. R. fare. New York City to 
Hastings, N. Y. & ret 






2 


25 




Boat hire, Hastings 




3 


75 




Assistance, " 




1-:::: 

6 1 

7 

i 

8 1 


90 




Supplies, " 




60 




Livery, " 




50 


5 


Empire Express Co., Hastings, 
express on 1 can of mussels, 
receipt herewith 




40 




Johnson Hotel, lodging, night 
of 4th 




00 




Breakfast in New York 








75 




Baggage, hotel to depot, New 
York 








50 




Dinner on train en route to 
Washington 






1 


00 




Baggage transfer, depot to 
house, Washington. . . / 






35 




Car fare, depot to house, Wash- 
ington 








05 


'' , 


Livery, Dec. 16, 1909, sus- 
pended in December vouch- 
er (see explanation and sub- 
voucher attached) 






2 


00 




Notarv fee 






50 

















Amount carried forward . 


22 


35 







25 



The following will give the general form of entries which 
should be made on sub voucher receipts, Form 527, which 
must accompany accounts when required by the regula- 
tions : 



The United States to Woodward Hotel, Dr. 



No. 2. 



1910. 


ARTICLES DELIVERED OR SERVICES 
PERFORMED. 


Dollars. 


Cts. 


Jan. 4 


Board and lodging, breakfast Jan. 2 to supper 
Jan. 4, inc., 2j days, at $2 per day 


5 


50 









Received at New York City, of John Smith, this 4th day of Jan., 
1910, the full amount of the above account. 
$5.50. Woodward Hotel, 

Per John Woodward, 

Prop. 



The United States to John Doe, Dr. 



No. 3. 



1910. 


ARTICLES DELIVERED OR SERVICES 
PERFORMED. 


Dollars. 


Cts. 


Jan. 4 


Boat hire, collecting mussels, 3 hrs., at 
25 cts 




75 











Received at New York City, of John Smith, this 4th day of Jan., 
1910, the full amount of the above account. 
$0.75. John Doe. 



The United States to Geo. Johnson, Dr. 



No. 



1910. 


ARTICLES delivered OR SERVICES 
PERFORMED. 


Dollars. 


Cts. 


Jan. 4 


Assistance collecting mussels, 3 hrs., at 30 cts 




90 








Recep 
1910, the 
$0.90. 


^ED at New York City, of John Smith, this ^ 
full amount of the above account. 

( 


Ith day of 
jEO. John 


Jan., 
SON. 



26 



The United States to John Brown, Dr. 



No. 5. 



1910. 


ARTICLES DELIVERED OR SERVICES 
PERFORMED. 


Dollars. 


Cts. 


Jan. 4 


1 tin can, 10 cts.; 1 gal. denatured alcohol, 
50 cts 




60 











Received at New York City, of John Smith, this 4th day of Jan., 
1910, the full amount of the above account. i 

SO 60 TrvTTXT TJ-Dz-vTr-xT ' 



The United States to William A. Harris, Dr. 



John Brown. 
No. 6. 



1910. 


articles deln^ered or ser\^ces 
performed. 


Dollars. 


Cts. 


Jan. 4 


Horse and buggy, one hour, driving from 
Hastings mussel beds, in Hudson River. 
No other means of conveyance... 


1 


50 









Received at Hastings, N. Y., of John Smith, this 4th day of Jan. 
1910, the full amount of the above account. 
$1.50. 

William A. Harris. 



The United States to Johnson Hotel, Dr. 



No. 8. 



1910. 


ARTICLES DELIVERED OR SERVICES 

performed. 


Dollars. 


Cts. 


Jan. 5 


Lodging night of Jan. 4 


1 


00 









Received at New York, of John Smith, this 5th day of Jan., 1910, 
the full amount of the above account. 
$1.00. 

Johnson Hotel, 
PerM. Madison, Ctk. 



27 

RECAPITULATION. 

EXPENSES WHICH MAY BE ALLOWED. 

Fares: 

Railroad and other, see par. 7, 8, 10, 11, 12. 

Sleeping and parlor car, see par. 13. 

Streetcar, see par. 15. 
Bapigage transfer, see par. 15. 
Fees, see par. 14. 

Hotel accommodations, see par. 16, 17, 20. 
Boarc) and lodging, see par. 17, 20. 
Livery and special transportation, see par. 21, 22. 
Guides, see par. 23. 
Telegrams, see par. 30, 31, 32, 34, 35. 
Telephone messages, see par. 24. 
Labor, see par. 25. 
Supplies, see par. 26. 

EXPENSES WHICH MAY BE ALLOWED CONDITION- 
ALLY. 

Cabs and busses, see par. 15. 
Fees, see par. 14. 

EXPENSES WHICH WILL NOT BE ALLOWED. 

Extra fares on limited trains, see par. 10. 

Meals or lodging owing to avoidable detention, see 

par. 18. 
Meals or lodging at place of residence, see par. 19. 
Stationery, see par. 27, 
Freight, see par. 28. 
Telegrams of personal nature, see par. 33. 

o 



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